The present study aims to identify wisdom-based thinking and its relationship to psychological capital. It further aims to find out the differences in the level of wisdom-based thinking and psychological capital according to the variables of gender and specialization (scientific, humanities). To achieve this, the study has been conducted on a sample of (380) male and female students. The two scales, wisdom-based thinking and psychological capital are implemented to the sample after being constructed by the researcher and after ensuring their psychometric characteristics' suitability for the study's aims. Results concerning the first aim have shown that there is a significant relationship among students. The second aim has revealed that t

Most of the big companies and especially the intillictual ones become a ware of an important fact, and That is, The intillictual capital in new global economy, is a new source for Them & This Valuable source exceed in importance. The other company's sources.

The Traditional disclouser systemes are unable to supply the decisions makers with the Fundimental information require to handel the on going operations which are based on Knowledge and intangible source. But the measuring of this source and the disclose for it in the financial Statements will lead to gain features Statements which will benefit all the parties and lead to make the value of the company great.

And as a resul

The research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Ea

This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used model Basu revised to measure the Accounting Conservatism  , which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the pe

Objectives: The study aims at finding the effectiveness of dietary habits on urolithiatic patients at Urinary Units
in Baghdad Teaching Hospitals.
Methodology: A quantitative descriptive study was conducted to identify the effectiveness of dietary habits on
(100) of urolithiatic patients in Urinary Units at Baghdad Teaching Hospitals starting from May 2011 to Sep.
2012.Data were collected through the use of constructed check list of the questionnaire format, which
consists of two parts: - The first part: is related to the patient's demographic variables ; the second part: is
constructed to serve the purpose of the study (effectiveness of the dietary habits). The total number of items
of the questionnaire is (69) item

دف البحث إلى قياس الشخصية الاستغلالية لدى طلبة الجامعة على وفق متغيرات: الجنس والتخصص والمرحلة الدراسية ، تكونت عينة البحث من (200) طالباً وطالبة من طلبة جامعة بغداد، قامت الباحثة ببناء مقياس الشخصية الاستغلالية وبعد تطبيقه على العينة وتحليل البيانات بالوسائل الاحصائية المناسبة ، اظهرت نتائج البحث عن شيوع الشخصية الاستغلالية لدى الطلبة ، وان الذكور لديهم شخصية استغلالية اكثر موازنة بالاناث كما اظهرت نتائج ا

Performance measurement is considered one of the most important issues in

Measuring performance effectiveness in the educational institutions by maintaining balance among quantity measurable factors. They can be financial or non‐financial factors. Consequently they reflect decisive factors in the success of educational institutions and determining suitable standards and dimensions for their activities and giving it proportional importance. Adopting the idea of Balanced Score Card as one of the modern administrative techniques and methods by educational institutions assists in the development of administrative work, adjusting the performance in addition to achieving comprehensive standard and development of educational universit

The current research aims to measure the level of entrepreneurial orientation and its dimensions (creativity, independence, proactivity, risk tolerance, and achievement) in the National Security Chancellery, as its importance and role in guiding senior leaders of the chancellery to make strategic decisions with high quality in various Iraqi concerns, more specifically the security aspect. The data was collected from 94 individuals (the research sample) from the research community (120) individuals at different administrative levels and intentionally where the questionnaire was adopted as a main tool for data collection and the primary data was analyzed through descriptive and inferential statistical methods (arithmetic mean, standard dev

The present research aims to measure the wisdom among university students and the differences of the concept of wisdom according to the gender of students in college of Basic Education. The sample of the research reached (300) male and female students in the morning studies upon the four stages of the psychological guidance department, the Scale of wisdom has been designed by the researcher herself and the psychometric feature were obtained as validity and Reliability. the researcher used Chi- square to Know the differences between the number of agreed and disagreed students for the wisdom scale, as well as the researcher used person correlation coefficient to Know the reliability of the scale by re test method for wisdom scale , t- test

Abstract:

     The research aims to shed light on the Corona pandemic and its repercussions on the global economy in general, and on the activities of Iraqi economic units in particular. It also aims to show the impact of the auditor’s reporting on the effects of the Corona pandemic on economic units and its reflection on the quality of his reporting. To achieve the objectives of the research, the researcher prepared a questionnaire according to the five-point Likert scale and took into account in its preparation compatibility with the characteristics of the study community, and that the target community for this questionnaire are the economic units listed in the Iraq Stock Exchange that have complet